##
##
##
##
##
|Contents||||||||
|---|---|---|---|---|---|---|---|
||||||||Page|
|Charity Reference and|Administrative||Details|||||
|Trustees'
Annual
Report (Including|||Directors'||Report)||2-13|
|Independent
Auditor's|Report||||||14-17|
|Statement of Financial|Activities|(Including||Income and Expenditure||Account)|18-19|
|Balance Sheet|||||||20|
|Statement ofCash Flows|||||||21|
|Notes to the Financial|Statements||||||22-39|
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
||||||2022|||2021|
|---|---|---|---|---|---|---|---|---|
|||||Unrestricted|Designated|Restricted|||
||||Note|funds|funds|funds|Total|Totalf|
|Income and endowments||from:|||||||
|Donations
and legacies|||2|41,964|||41,964|64,914|
|Charitable
activities|||3|3,053,602||56,685|3,110,287|3,386,963|
|Other trading
activities|||4|3,314|||3,314|1,090|
|Investments|||5|102|||102|246|
|Total income and|endowments|||3,098,982||56,685|3,155,667|3,453,213|
|Expenditure
on:|||||||||
|Charitable
activities||||2,908,291||44,274|2,952,565|3,127,453|
|Raising funds||||51,402|||51,402|59,486|
|Total expenditure|||6|2,959,693||44,274|3,003,967|3,186,939|
|Net income||||139,289||12,411|151,700|266,274|
|Transfers
between|funds||||||||
|Other recognised|losses||||||||
|Gain on revaluation|offixed|assets|||10,000||10,000||
|Net movement
in funds||||139,289|10,000|12,411|161,700|266,274|
|Reconciliation
offunds:|||||||||
|Total funds brought|forward||16|721,744|381,932|90,843|1,194,519|928,245|
|Total funds carried forward|||16|861,033|391,932|103,254|1,356,219|1,194,519|
##
##
##
##
||||||2022|||2021|
|---|---|---|---|---|---|---|---|---|
|||||Unrestricted|Designated|Restricted|||
|||||funds|funds|funds|Total|Total|
||||Note||||||
|Income and endowments||from:|||||||
|Donations
and legacies|||2|64,524||390|64,914|25,307|
|Charitable
activities|||3|3,347,139||39,824|3,386,963|3,336,837|
|Other trading
activities|||4|1,090|||1,090|35,837|
|Investments|||5|246|||246|1,464|
|Total income and endowments||||3,412,999||40,214|3,453,213|3,399,445|
|Expenditure
on:|||||||||
|Charitable
activities||||3,090,999||36,454|3,127,453|3,499,998|
|Raising funds||||59,486|||59,486|4,884|
|Total expenditure|||6|3,150,485||36,454|3,186,939|3,504,882|
|Net income/(expenditure)||||262,514||3,760|266,274|(105,437)|
|Transfers
between funds||||(150,000)|150,000||||
|Other recognised losses|||||||||
|(Losses) on revaluation|of|fixed|||||||
|assets||||||||(20,000)|
|Net movement
in funds||||112,514|150,000|3,760|266,274|(125,437)|
|Reconciliation
offunds:|||||||||
|Total funds brought
forward|||16|609,230|231,932|87,083|928,245|1,053,682|
|Total funds carried forward|||16|721,744|381,932|90,843|1,194,519|928,245|
##
##
##
|||||2022|2021|
|---|---|---|---|---|---|
||||Note|||
|Fixed assets||||||
|Tangible assets|||12|255,705|268,077|
|Current assets||||||
|Debtors|||13|228,636|268,227|
|Cash at bank and|in|hand||1,201,886|1,018,399|
|||||1,430,522|1,286,626|
|Creditors: amounts||falling due within one year|14|(330,008)|(360,184)|
|Net current assets||||1,100,514|926,442|
|Net assets||||1,356,219|1,194,519|
|Charity Funds||||||
|Restricted funds|||16|103,254|90,843|
|Unrestricted
funds|||16|861,033|721,744|
|Designated
funds|||16|391,932|381,932|
|Total charity funds||||1,356,219|1,194,519|
##
##
||||||2022|2021|
|---|---|---|---|---|---|---|
|||||Note|||
|Cash flow from operating|activities|||18|195,897|482,394|
|Net cash flow from operating|||activities||195,897|482,394|
|Cash flow from investing|activities||||||
|Payments
to acquire tangible||fixed assets|||(12,512)|(13,990)|
|Interest received|||||102|246|
|Net cash flow from investing|||activities||(12,410)|(13,744)|
|Net increase /(decrease)|in|cash and|||183,487|468,650|
|cash equivalents|||||||
|Cash and cash equivalents||at|1 April 2021||1,018,399|549,749|
|Cash and cash equivalents
31 March 2022||at|||1,201,886|1,018,399|
|Cash and cash equivalents||consists of:|||||
|Cash at bank and
in hand|||||1,201,886|1,018,399|
|Cash and cash equivalents
31 March 2022||at|||1,201,886|1,018,399|
##
##
##
##
##
##
##
|stimated
residual
value, ofeach|asset on a systema|tic
basis ov|
|---|---|---|
|Leasehold
land and buildings|Nil||
|Leasehold
improvements|Over the term|ofthe lease|
|Fixtures and fittings|25% straight|line|
|Computer
equipment|25% straight|line|
|Motor vehicles|25% straight|line|
##
##
##
##
##
##
##
##
|ncome from donations
and legacies|||
|---|---|---|
||2022|2021|
|Donations|41,964|64,914|
|Other|||
||41,964|64,914|
##
||||2022|2021|
|---|---|---|---|---|
|Residential|||1,389,141|1,641,153|
|Day care|||813,839|772,351|
|Community|support||812,745|907,244|
|Projects|||56,556|34,783|
|Other charitable||activity|38,006|31,432|
||||3,110,287|3,386,963|
##
##
##
|ncome from|other trading
activities|||
|---|---|---|---|
|||2022|2021|
|Fundraising|events|975|496|
|Club subscriptions||2,339|594|
|||3,314|1,090|
|2022|2021f||
|---|---|---|
|102||246|
##
##
||||||Other||||
|---|---|---|---|---|---|---|---|---|
||||Community||charitable||2022|2021|
||Residential|Day Care|Support|Projects|activity||Total|Total|
||2022|2022|2022|2022|(including||||
||||||Governance)||||
||||||2022||||
|||6|||6||6|6|
|Salaries & Nl|889,828|373,663|683,638||32,160||1,979,289|2,078,701|
|Agency labour|5,321||||||5,321|2,636|
|Pension
contributions|16,370|9,488|11,203||1,752||38,813|41,794|
|Hospital
fund|2,309|1,278|1,348|||82|5,017|6,367|
|Recruitment/advertising||||||||1,604|
|Staff travel|119|366|1,969|||218|2,672|7,818|
|Volunteer expenses|9|||89||695|793|354|
|Rent and rates|25,446|47,130|438|||90|73,104|96,379|
|Light and heat|31,328|3,930|2,321|||650|38,229|48,113|
|Catering costs|57,052|8,452|778||2,|148|68,430|54,486|
|Telephone
& mobile|5,296|3,808|6,015|||640|15,759|16,349|
|Office expenses (PPS)|3,623|4,636|1,027|||4|9,290|14,505|
|Cleaning
and welfare|25,887|10,043|1,142||||37,072|36,346|
|Repairs and renewals|38,165|22,534|2,166||1,307||64,172|84,613|
|Gardening|2,284|223|||1,440||3,947|2,599|
|Keep fit class expenses|3,635|1,290|42|||240|5,207|543|
|Holiday costs|1,961||180||||2,141|183|
|Registration
fees|3,921|445|2,089|||40|6,495|6,713|
|Bad debts|10,688|828|1,236||||12,752|18,747|
|Subscriptions|1,679||154|||32|1,865|2,766|
|Professional
fees|23,398|5,077|4,554||10,800||43,829|44,580|
|Insurance|13,620|9,626|11,749|||197|35,192|30,463|
##
##
##
##
||||||||Other|||
|---|---|---|---|---|---|---|---|---|---|
||||||Community||charitable|2022|2021|
||||Residential|Day Care|Support|Projects|activity|Total|Total|
||||2022|2022|2022|2022|(including|||
||||||||Governance)|||
||||||||2022f|||
|Balance brought|forward||1,161,939|502,817|732,049|89|52,495|2,449,389|2,596,659|
|Training costs|||505|1,631|874|||3,015|2,770|
|General
sundries|(inc newspapers|&TV)|1,116|1,085|666|||2,867|3,445|
|Motor expenses|||24,883|40,396||||65,279|50,992|
|Computer
sundries|||1,079|1,384|1,142||11,198|14,803|4,661|
|Donations/fundraising
expenditure|||118|332|125|||575|690|
|Trips, outings
and event costs|||89|1,443||||1,532|214|
|Client Day Care|Services||218|323||||541|483|
|Depreciation
charge|||22,241|5,740||||27,981|31,456|
|Gain on disposal|of fixed assets||(1,105)|||||(1,105)||
|Reallocation
ofsupport costs|||192,413|85,769|102,469||58,439|439,090|495,569|
|Total resources|expended||1,403,496|640,920|837,325|89|122,137|3,003,967|3,186,939|
##
##
|Analysis ofexpenditure
(co|ntinued)||||||||
|---|---|---|---|---|---|---|---|---|
||||||Other||||
||||Community||charitable||2021|2020|
||Residential|Day Care|Support|Projects|activity||Total|Total|
||2021|2021|2021|2021|(including||||
||||||Governance)||||
||||||2021||||
||6||6||6||6|6|
|Salaries & Nl|881,380|403,762|751,424||42,135||2,0T8,701|2,189,756|
|Agency labour|2,636||||||2,636|171,272|
|Pension contributions|16,887|10,068|13,211||1,628||41,794|47,621|
|Hospital
fund|2,579|1,834|1,772|||163|6,367|5,554|
|Recruitment/advertising|1,604||||||1,604|187|
|Staff travel|68|382|7,174|||194|7,818|29,515|
|Volunteer expenses||||||354|354|2,040|
|Rent and rates|46,733|46,530|2,786|||330|96,3/9|94,653|
|Light and heat|40,131|6,156|1,826||||48,113|50,766|
|Catering costs|53,086|1,579|(439)|||260|54,486|91,143|
|Telephone 8 mobile|5,204|3,429|6,518||1,094||16,349|21,329|
|Office expenses (PPS)|4,203|6,876|390||1,036||14,505|10,812|
|Cleaning
and welfare|26,995|7,595|837|||919|36,346|42,330|
|Repairs and renewals|46,174|31,788|6,339|||312|84,613|96,395|
|Gardening|2,453|146|||||2,599|3,297|
|Keep fit class expenses||(101)|||||543|4,274|
|Holiday costs|||200||(17)||183|19,899|
|Registration
fees|4,080|245|2,348|||40|6,713|7,879|
|Bad debts|2,455|8,008|8,284||||18,T47||
|Subscriptions|2,478|4|284||||2,766|3,482|
|Professional fees|23,760|5,041|3,999|12|11,768||44,580|36,620|
|Insurance|11,516|8,743|9,934|103||167|30,463|27,492|
##
##
##
##
||||||||||Other|||
|---|---|---|---|---|---|---|---|---|---|---|---|
||||||||Community||charitable|2021|2020|
||||||Residential|Day Care|Support|Projects|activity|Total|Total|
||||||2021|2021|2021|2021|(including|||
||||||||||Governance)|||
||||||||||2021|||
||||||||||F|||
|Balance brought|forward||||1,175,066|544,085|816,887||60,383|2,596,659|2,956,316|
|Training costs|||||1,256|627|882|||2,770|7,473|
|General sundries||(inc|newspapers|&TV)|2,213|916|316|||3,445|4,732|
|Motor expenses|||||16,229|34,763||||50,992|57,754|
|Computer
sundries|||||884|1,620|2,157|||4,661|3,877|
|Donations/fundraising|||expenditure||550||140|||690|3,996|
|Trips, outings
and||event costs|||271|(57)||||214|4,703|
|Client Day Care|Services||||379|104||||483|1,896|
|Depreciation
charge|||||26,777|4,679||||31,456|33,944|
|Reallocation of support|||costs||213,183|110,966|111,761||59,659|495,569|430,191|
|Total resources|expended||||1,436,808|697,703|932,143|238|120,047|3,186,939|3,504,882|
##
##
|||||||Other||||||
|---|---|---|---|---|---|---|---|---|---|---|---|
|||||Community||charitable||Governance||2022|2021|
|||Residential|Day Care|Support|Projects|activity||2022||Total|Total|
|||2022|2022|2022|2022|2022||||||
|||6|6|6|6|6||||||
|Premises||23,427|10,443|12,476||2,172||5,129||53,647|90,632|
|General office and||||||||||||
|finance staff||139,188|62,044|74,124||11,380||30,473||317,209|308,663|
|Communications||3,760|1,676|2,003|||349||823|8,611|10,261|
|Office expenses||3,251|1,449|1,731|||301||712|7,444|14,064|
|Payroll processing||||||||||||
|costs/Accy||2,025|903|1,079|||188|||4,638|6,342|
|Registration|fees and|||||||||||
|subscriptions||1,890|842|1,006|||175||414|4,327|4,685|
|Bank charges||624|278|333|||58||137|1,430|1,402|
|Professional|fees|4,184|1,865|2,228|||388||916|9,581|23,009|
|Advertising||564|251|300|||52||123|1,290|1,022|
|Computer
expenses||9,128|4,069|4,861|||846|1,998||20,902|21,072|
|Depreciation|charge|3,014|1,344|1,605|||279||660|6,902|9,202|
|Bad debt|||||||||||2,836|
|Donation
expenditure||1,358|605|723|||126||297|3,109|2,379|
|||192,413|85,769|102,469||16,314||42,|125|439,090|495,569|
##
##
##
|||||||Other|||||
|---|---|---|---|---|---|---|---|---|---|---|
|||||Community||charitable||Governance|2021|2020|
|||Residential|Oay Care|Support|Projects|activity||2021|Total|Total|
|||2021|2021|2021|2021|2021|||||
||||6|6|6|6|||||
|Premises||38,988|20,294|20,439||2,182||8,729|90,632|53,208|
|General office and|||||||||||
|finance staff||132,780|69,115|69,610||7,432||29,726|308,663|292,744|
|Communications||4,414|2,298|2,314|||247|988|10,261|9,295|
|Office expenses||6,050|3,149|3,172|||339|1,354|14,064|25,161|
|Payroll processing|||||||||||
|costslAccy||2,728|1,420|1,430|||153|611|6,342|5,927|
|Registration|fees and||||||||||
|subscriptions||2,015|1,049|1,057|||113|451|4,685|5,485|
|Bank charges||603|314|316|||34|135|1,402|1,590|
|Professional|fees|9,898|5,152|5,189|||554|2,216|23,009|7,946|
|Advertising||440|229|230|||25|98|1,022|5,036|
|Computer expenses||9,065|4,718|4,752|||507|2,030|21,072|16,349|
|Depreciation|charge|3,958|2,060|2,075|||222|887|9,202|9,069|
|Bad debt||1,220|635|640|||68|273|2,836||
|Donation expenditure||1,024|533|537|||57|228|2,379|4,846|
|||213,183|110,966|111,761||11,933||47,726|495,569|436,656|
##
##
|8|Auditor's|remuneration||||||||
|---|---|---|---|---|---|---|---|---|---|
|||||||||2022f|2021|
||Auditor's|remuneration||||||11,100|11,760|
|||||||||11,100|11,760|
||All ofthe above costs were attributable|||to unrestricted||funds|in both years.|||
|9|Net income for the year|||||||||
||Net income is stated after charging:|||||||||
|||||||||2022|2021|
||Depreciation
oftangible||fixed assets|||||34,884|40,659|
||Auditor's|remuneration|— Audit services|||||11,100|11,760|
||||Other non-audit||services|||4,638|6,246|
||Operating|lease rentals|— Land and|buildings||||97,716|110,899|
||||Plant and|equipment||||37,081|36,754|
||Trustees|indemnity
insurance||||||420|420|
##
##
|he average||monthly
number
ofemployees
during|the year was as follows:|||
|---|---|---|---|---|---|
||||2022|2021||
||||Number|Number||
|Charitable|activities|||||
|Residential|||51||54|
|Day services|||23||28|
|Supported||Living|27||28|
|Projects|||4||3|
|Governance||and admin|11||12|
||||116||125|
##
##
##
|he total staff costs a|nd employees
benefits were as f|ollows:||
|---|---|---|---|
|||2022|2021|
|Wages and salaries||2,131,599|2,227,648|
|Social security||141,070|141,091|
|Defined contribution|pension costs|52,121|56,148|
|||2,324,790|2,424,887|
##
##
|o employees
received total
60,000.
angible fixed assets|employee
benefits (e|xcluding
employer
|pension costs|) of more tha|n|
|---|---|---|---|---|---|
||Leasehold||Fixtures|||
||land and|Leasehold|and|Motor||
||buildings|improvements|fittings|vehicles|Total|
|Cost or valuation:||||||
|At 1 April 2021|230,000|24,506|349,507|101,310|705,323|
|Additions|||12,512||12,512|
|Disposals|||(98,739)||(98,739)|
|Revaluation|10,000||||10,000|
|At 31 March 2022|240,000|24,506|263,280|101,310|629,096|
|Depreciation:||||||
|At 1 April 2021||24,506|311,430|101,310|437,246|
|Charge for the year|||34,884|-|34,884|
|Disposals|||(98,739)||(98,739)|
|At 31 March 2022||24,506|247,575|101,310|347,391|
|Net book value:||||||
|At 31 March 2022|240,000||15,705||255,705|
|At 31 March 2021|230,000||38,077||268,077|
|he historic c|ost equivalent
of land and buildings
in|cluded
at valuation
are as follows:||
|---|---|---|---|
|||2022|2021|
|Cost||12,622|12,622|
|Accumulated|depreciation|||
|Net book value||12,622|12,622|
##
##
##
##
##
|ebtors||||
|---|---|---|---|
|||2022|2021f|
|Trade debtors||127,423|139,244|
|Other debtors||2,537|2,158|
|Prepayments|and accrued income|98,676|126,825|
|||228,636|268,227|
##
|reditors:|amounts
fa|lling due within one year|||
|---|---|---|---|---|
||||2022|2021|
|Trade creditors|||128,919|143,484|
|Other tax|and social security||34,469|31,576|
|Other creditors|||11,489|35,188|
|Accruals|and deferred|income|155,131|149,936|
||||330,008|360,184|
##
|otal future
minimum
lease payments
under non-cancellable|operating
leases are as foll|ows:|
|---|---|---|
||2022|2021|
|Not later than one year|45,095|51,488|
|Later than one and not later than five years|20,792|69,173|
||65,887|120,661|
##
##
##
|||||||||||Gain on|||
|---|---|---|---|---|---|---|---|---|---|---|---|---|
||||||||Balance at|||revaluation||Balance at|
||||||||1 April|||offixed||31 March|
||||||||2021|Income|Expenditure|assets|Transfers|2022|
|Unrestricted|||||||721,744|3,098,982|(2,959,693)|||861,033|
|Designated|—Expenditure||||fund||164,554|||||164,554|
|Designated|—Revaluation|||fund|||217,378|||10,000||227,378|
||||||||1,103,676|3,098,982|(2,959,693)|10,000||1,252,965|
|Restricted funds||||-|2022||||||||
|||||||||Balance at||||Balance at|
|||||||||1 April||||31 March|
|||||||||2021|Income|Expenditure|Transfers|2022|
|||||||||F|||||
|Donations|&fundraising||(i)|||||59,470|1,518|(767)||60,221|
|Changing|Places|||||||524||||524|
|Children
in|Need —Saturday|||||Fun Club (ii)||2,063||||2,063|
|Gold Standard
Framework||||||(iii)||3,426||||3,426|
|More to Do (iv)||||||||25,265|37,836|(26,939)||36,162|
|The Waverley
Cafe||Project||||(v)||95||||95|
|Lets Get Digital (vi)|||||||||12,931|(12,931)|||
|Household|Support|Grant||(vii)|||||2,000|(2,000)|||
|Health Your Way (viii)|||||||||2,400|1,637||763|
|||||||||90,843|56,685|(44,274)||103,254|
|Unrestricted||funds||||- 2021|||||||
|||||||||||Gain on|||
||||||||Balance at|||revaluation||Balance at|
||||||||1 April|||offixed||31 March|
||||||||2020|Income|Expenditure|assets|Transfers|2021|
|Unrestricted|||||||609,230|3,412,999|(3,150,485)||(150,000)|721,744|
|Designated|—Expenditure|||fund|||14,554||||150,000|164,554|
|Designated|—Revaluation|||fund|||217,378|||||217,378|
||||||||841,162|3,412,999|(3,150,485)|||1,103,676|
##
##
##
|||||Balance at||||Balance at|
|---|---|---|---|---|---|---|---|---|
|||||1 April||||31 March|
|||||2020|Income
f|Expenditure|Transfers|2021|
|Donations|&fundraising|(i)||59,425|735|(690)||59,470|
|Changing|Places|||524||||524|
|Children|in Need —Saturday||Fun Club (ii)|2,063||||2,063|
|Gold Standard
Framework|||(iii)|3,426||||3,426|
|More to Do (iv)||||21,550|39,479|(35,764)||25,265|
|The Waverley Cafe Project|||(v)|95||||95|
|||||87,083|40,214|(36,454)||90,843|
##
##
##
##
|nalysis of net as|sets between
fu|nds||||
|---|---|---|---|---|---|
|||Unrestricted|Designated|Restricted||
|||funds|funds|funds|Total|
|||2022|2022|2022|2022|
|Fixed assets||28,327|227,378||255,705|
|Cash and current|investments|934,078|164,554|103,254|1,201,886|
|Other current assets||228,636|||228,636|
|Creditors less than|one year|(330,008)|||(330,008)|
|Total||861,033|391,932|103,254|1,356,219|
|||Unrestricted|Designated|Restricted||
|||funds|funds|funds|Total|
|||2021|2021|2021|2021|
|Fixed assets||50,699|217,378||268,077|
|Cash and current|investments|763,002|164,554|90,843|1,018,399|
|Other current assets||268,227|||268,227|
|Creditors less than|one year|(360,184)|||(360,184)|
|Total||721,744|381,932|90,843|1,194,519|
##
##
##
|econciliatio|n
of net in|come|to net cash flow from ope|rating
activities||
|---|---|---|---|---|---|
|||||Charity||
|||||2022|2021|
|Net income|for the year|||151,700|266,274|
|Interest receivable||||(102)|(246)|
|Depreciation|of tangible|fixed|assets|34,884|40,659|
|Decrease
in|debtors|||39,591|85,307|
|(Decrease)|/ increase
in|creditors||(30,176)|90,400|
|Net cash flow from operating|||activities|195,897|482,394|
##
##
##